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Hey there, So you’re about to spend four years of your life and tens of thousands of dollars of your patent’s money, and all you really know about college is that all of your friends are going. Do you ever stop to wonder why you’re going? Relax. You’re making the right decision. First of all, you’ll discover what interests you by taking courses in many subjects. For example, it’s hard to decide if you want to be a painter if you’ve never painted any picture; once you’re in a drawing-room on campus, you’ll know one way or the other. College is also a lot of fun — after you graduate, you’ll be working every weekday for 50 or so years. And remember that college graduates earn about twice the income of those who never attended college. Finding the right college can be difficult. Fortunately, Johnson Review is here to help you every step of the way. *Researching Schools. To us, the most important decision you’ll make is to choose the school that really fits you best — not the one that is the most competitive (有竞争力的) or has the best-equipped rooms. *Applying to School. On JohnsonReview.com , you’ll find hundreds of actual college applications(申请)and links to many more . *Raising Your Scores.  American College Test is one of the most difficult parts of the admissions (录取) course . It’s nor the most important, though, and not everyone needs to prepare for the test. But, if you think you can do better, find the right course for better scores. *Paying for School. Most families need financial aid for the high cost of college. The problem is that financial aid seems difficult to get and many families get caught up in the price of college rather than learning the ways to get financial aid . If you really do your research, you’ll learn that you can afford to attend any college, no matter the cost. For more information, call 600-3681 or visit JohnsonReview.com. Wherever you go, have a nice trip! Johnson Smith Founder and CEO Johnson Review 小题1:How many reasons for going to college does the author mention in the text ? A.2 B.3 C.4 D.5 小题2:The author thinks you should choose the college that is _______. A.well-equipped B.competitive C.suitable D.famous 小题3:What does the author advise you to do to pay the high cost of college? A.To ask the family for help B.To make a study of financial courses. C.To do research on the price of college D.To get to know how to ask for financial aid 小题4:What’s the author’s purpose of writing this test? A.To suggest ways to prepare for college learning B.To help readers find the right college C.To make Johnson Review popular D.To introduce college life
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【简答题】甲公司属于增值税一般纳税人,适用的增值税税率是16%,2018年9月发生了如下经济业务: (1)1日,向乙公司购入原材料一批,增值税专用发票上注明的价款是300万元,增值税税额是48万元,乙公司承诺的现金折扣条件为:2/10,1/20,N/30,甲公司于8日付清了该笔应付账款。 (2)5日,甲公司委托丙公司代为加工产品一批,材料成本是200万元,加工费为30万元(不含税),由丙公司代收代缴的消费税...
【单选题】王某于2018年11月购入境内上市公司股票,2019年2月转让该股票并从该上市公司分得红利4000元,则王某分得红利应纳个人所得税( )元
A.
800
B.
640
C.
400
D.
320
【多选题】甲公司属于增值税一般纳税人,2019年5月5日持银行汇票购入A原材料一批,增值税专用发票上注明的价款为100万元,增值税税额为13万元,对方代垫包装费为0.3万元,运费为0.5万元,取得运费增值税专用发票上注明的进项税额为0.045万元,材料已验收入库,则以下说法中正确的有(  )。
A.
购入该材料可以抵扣的增值税进项税额为13.045万元
B.
对方代垫的包装费0.3万元也应该计入原材料的成本中
C.
购入原材料开出的银行汇票应该计入应付票据中
D.
购入A原材料的成本为100.8万元
【判断题】如果一个人觉得大学四年学有所获,那这样的大学生活就是成功的。()
A.
正确
B.
错误
【简答题】(一) 背景资料: 某写字楼项目,建筑面积84540.4m2,两层连通整体地下室,地上为两栋塔楼,基础形式为筏板基础,结构体系为全现浇钢筋混凝土剪力墙结构,地下结构设计为2mm+2mm高聚物改性沥青卷材外防水。地下结构施工过程中,发生如下事件: 事件一:地下室底板外防水设计为两道,置于混凝土垫层上。施工单位拟采用热熔法、均满粘施工,监理工程师认为施工方法存在不妥,不予确认。 事件二:地下室单层面积...
【简答题】甲公司属于增值税一般纳税人,适用的增值税税率是17%,2015年9月发生了如下经济业务:(1)1日,向乙公司购入原材料一批,增值税专用发票上注明的价款是300万元,增值税税额是51万元,乙公司承诺的现金折扣条件是,2/10,1/20,N/30,甲公司于8日付清了该笔应付账款。(2)5日,甲公司委托丙公司代为加工产品一批,材料成本是200万元,加工费为30万元(不含税),由丙公司代收代缴的消费税是1...
【单选题】不定项选择题 1. 甲公司属于增值税一般纳税人,适用的增值税税率是13 % ,2019年 9 月发生了如下经济业务: ( 1 ) 1 日,向乙公司购入原材料一批,增值税专用发票上注明的价款是 300 万元,增值税税额是39万元,乙公司承诺的现金折扣条件为: 2/10,1/20,N/30, 甲公司于 8 日付清了该笔应付账款。 ( 2 ) 5 日,甲公司委托丙公司代为加工产品一批,材料成本是 200...
A.
339
B.
300
C.
332.22
D.
333
【多选题】A公司司为增值税一般纳税人,采用计划成本法购入一批材料,增值税专用发票上注明价款为10000元,增值税税额为1700元,尚未验收入库。
A.
业开出一张银行承兑汇票,面值为11700元,期限为3个月,以银行存款缴纳银行承兑汇票手续费20元。则下列处理正确的有()。
B.
借:原材料                         10000
C.
税费一应交增值税(进项税额)1700
D.
应付票据                            11700
E.
借:材料采购                       10000
F.
税费一应交增值税(进项税额)1700
G.
应付票据                          11700
H.
借:材料采购                        10000
I.
税费一应交增值税(进项税额)  1700
J.
其他货币资金                          11700 K. 借:财务费用20 L. 银行存款20
【简答题】背景资料: 某写字楼项目,建筑面积84540.4m2,两层连通整体地下室,地上为两栋塔楼,基础形式为筏板基础,结构体系为全现浇钢筋混凝土剪力墙结构,地下结构设计为2mm+2mm高聚物改性沥青卷材外防水。地下结构施工过程中,发生如下事件: 事件一:地下室底板外防水设计为两道,置于混凝土垫层上。施工单位拟采用热熔法、均满粘施工,监理工程师认为施工方法存在不妥,不予确认。 事件二:底板施工完后,浇...
【单选题】13企业最为合理的财务管理目标是()
A.
利润最大化
B.
股东财富最大化
C.
C每股盈余最大化
D.
企业价值最大化
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